On the new rules for the submission of financial statements in 2022

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From January 01, 2022, the current procedure for submitting annual financial statements to the state accounting information resource (GIRBO) has been adjusted. Now, reports and an audit report can be submitted to the above resource not only through telecommunications and through an EDF operator, but also through the website of the Federal Tax Service.
From March 1, 2022, non-profit organizations are required to report using updated forms, which require more information than now.
Reporting deadlines have also been established: for annual reports – no later than April 15 of the year following the reporting one, for quarterly reports – no later than the last day of the month following the reporting quarter.
From 2022, the general procedure for all when the audit report must be submitted to the GIRB along with the financial statements or within 10 business days from the date following the date of the audit report, but no later than December 31 of the year following the reporting year, is no longer applied by those companies , for which special terms are provided for by separate federal laws. For example, organizers of gambling are required to submit an audit report exclusively together with financial statements (Federal Law of December 29, 2006 N 244-FZ).
From 01/01/2022, the mandatory use of the services of an EDI operator is excluded when submitting accounting reports in the form of an electronic document. Reporting will become possible not only through an EDI operator, but also through the website of the Federal Tax Service